K.S. AUTO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
K.S. AUTO
Largest movements
- Stocks and contracts +€278,573
up €278,573 (+141%), from €197,086 to €475,659
- Cash +€27,539
up €27,539 (+82,748%), from €33 to €27,572
mainly Trade debts (+€368,936) and Other debts (+€44,600)
- Receivables within one year -€15,441
down €15,441 (-21.8%), from €70,687 to €55,246
of which Trade receivables: -€14,690
- Trade debts +€368,936
up €368,936 (+1,184%), from €31,149 to €400,084
- Profit (loss) carried forward -€118,920
down €118,920 (-161%), from -€73,801 to -€192,721
- Other debts +€44,600
up €44,600 (+24.7%), from €180,706 to €225,306
- Tax, wage and social debts -€13,124
down €13,124 (-44.3%), from €29,626 to €16,502
of which Taxes: -€14,983
- Advances received +€9,150
up €9,150 (+28.2%), from €32,450 to €41,600
- Turnover -€400,634
down €400,634 (-20.2%), from €2.0m to €1.6m
- Purchases and services -€342,091
down €342,091 (-16.8%), from €2.0m to €1.7m
- Gross operating margin -€49,553
down €49,553 (-418%), from -€11,842 to -€61,395
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,054 | €563,431 | +€290,377 | +106% |
| Fixed assets | 21/28 | €3,921 | €2,029 | -€1,892 | -48.3% |
| Tangible fixed assets | 22/27 | €3,871 | €1,979 | -€1,892 | -48.9% |
| Plant, machinery and equipment | 23 | €211 | €0 | -€211 | -100% |
| Furniture and vehicles | 24 | €2,065 | €726 | -€1,339 | -64.8% |
| Other tangible fixed assets | 26 | €1,595 | €1,253 | -€342 | -21.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €269,133 | €561,402 | +€292,269 | +109% |
| Stocks and contracts in progress | 3 | €197,086 | €475,659 | +€278,573 | +141% |
| Stocks | 30/36 | €197,086 | €475,659 | +€278,573 | +141% |
| Amounts receivable within one year | 40/41 | €70,687 | €55,246 | -€15,441 | -21.8% |
| Trade receivables | 40 | €69,140 | €54,450 | -€14,690 | -21.2% |
| Other amounts receivable | 41 | €1,547 | €796 | -€751 | -48.5% |
| Cash at bank and in hand | 54/58 | €33 | €27,572 | +€27,539 | +82,748% |
| Deferred charges and accrued income | 490/1 | €1,327 | €2,925 | +€1,598 | +120% |
| Total equity and liabilities | 10/49 | €273,054 | €563,431 | +€290,377 | +106% |
| Equity | 10/15 | -€53,341 | -€172,261 | -€118,920 | -223% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,801 | -€192,721 | -€118,920 | -161% |
| Amounts payable | 17/49 | €326,395 | €735,692 | +€409,297 | +125% |
| Amounts payable after more than one year | 17 | €51,400 | €51,400 | = | 0.0% |
| Financial debts | 170/4 | €51,400 | €51,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €274,195 | €683,492 | +€409,297 | +149% |
| Financial debts | 43 | €264 | €0 | -€264 | -100% |
| Credit institutions | 430/8 | €264 | €0 | -€264 | -100% |
| Trade debts | 44 | €31,149 | €400,084 | +€368,936 | +1,184% |
| Suppliers | 440/4 | €31,149 | €400,084 | +€368,936 | +1,184% |
| Advances received on contracts in progress | 46 | €32,450 | €41,600 | +€9,150 | +28.2% |
| Taxes, remuneration and social security | 45 | €29,626 | €16,502 | -€13,124 | -44.3% |
| Taxes | 450/3 | €16,835 | €1,851 | -€14,983 | -89.0% |
| Remuneration and social security | 454/9 | €12,791 | €14,650 | +€1,859 | +14.5% |
| Other amounts payable | 47/48 | €180,706 | €225,306 | +€44,600 | +24.7% |
| Accrued charges and deferred income | 492/3 | €800 | €800 | = | 0.0% |
| Turnover | 70 | €1,984,155 | €1,583,520 | -€400,634 | -20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,030,833 | €1,688,742 | -€342,091 | -16.8% |
| Remuneration, social security and pensions | 62 | €44,020 | €44,067 | +€47 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,018 | €1,892 | -€126 | -6.2% |
| Other operating charges | 640/8 | €5,121 | €6,121 | +€999 | +19.5% |
| Gross operating margin | 9900 | -€11,842 | -€61,395 | -€49,553 | -418% |
| Operating profit (loss) | 9901 | -€63,001 | -€113,474 | -€50,473 | -80.1% |
| Financial income | 75/76B | €4 | €8 | +€4 | +87.7% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +87.7% |
| Financial charges | 65/66B | €13,856 | €5,057 | -€8,799 | -63.5% |
| Recurring financial charges | 65 | €13,856 | €5,057 | -€8,799 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | -€76,853 | -€118,523 | -€41,670 | -54.2% |
| Income taxes | 67/77 | €436 | €397 | -€39 | -9.0% |
| Profit (loss) for the period | 9904 | -€77,289 | -€118,920 | -€41,631 | -53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,289 | -€118,920 | -€41,631 | -53.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.